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    1031 Exchange Alternative

    Deferred Sales Trusts as a 1031 Alternative: How IRC 453 Installment Sale Structures Really Work
    Real Estate

    Deferred Sales Trusts as a 1031 Alternative: How IRC 453 Installment Sale Structures Really Work

    According to Kitces.com , no IRS revenue ruling or regulation has ever validated the trust-intermediary structure that promoters market as a "Deferred Sales Trust," even though the marketing...

    Jeff Barnes, MBA·Jul 20, 2026·11 min read
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